other · IRS · Rule · Published 1995-08-11 · Effective 1995-09-11 · 60 FR 40997
Document
Document number
95-19446
Federal Register citation
60 FR 40997
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-08-11
Effective date
1995-09-11
Treasury docket
TD 8611
Abstract
This document contains final regulations relating to conduit financing arrangements issued under the authority granted by section 7701(l). The final regulations apply to persons engaging in multiple- party financing arrangements. The final regulations are necessary to determine whether such arrangements should be recharacterized under section 7701(l). EFFECTIVE DATE: The regulations are effective September 11, 1995.